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CITATORS AND OTHER FINDING DEVICES

Learn how to use citators to trace the history of legal interpretations and evaluate the strength of case holdings. Stay current with ever-changing legal precedents.

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CITATORS AND OTHER FINDING DEVICES

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  1. CITATORS AND OTHER FINDING DEVICES Chapter 8

  2. Citators • Precedent – drives our system of law, tax law not excluded. And, precedent constantly changes. • You must be current: You have to have The last word

  3. Citators (cont’d) • In making a ruling, a judge will almost always cite other cases (precedents) that guide him/her in the final holding. • Citators help you trace a wealth of information about the history of a particular issue. • Learn to use it

  4. Citators (cont’d) Purpose • Trace the history of an established interpretation of law. • Monitor reaction of subsequent courts considering the issue. • Evaluate the strength of holding of a case (How has it held up, and why?).

  5. Citators (cont’d) • The various citators published will give the same basic information. • But have variations on the additional info provided – given by abbreviation

  6. Citators (cont’d) • Commercial citators: • Shepard’s Citator – the “original” (Shepardizing) • LexisNexis • RIA • CCH

  7. Shepard’s and LexisNexis Shepard’s • To find a case, must know the reporter citation – you cannot access by case n • Comprehensive • (perhaps too comprehensive for tax research) • Gives you the first page of each case cited • The problem – you have to physically search for where in the case it is cited

  8. Shepard’s and LexisNexis (cont’d) LexisNexis – Auto Cite (also provides Shepard’s) • Objective • Absolute accurate citations, within 24 hours of receipt of a case • Provides • Correct spelling • Official citation • Year of decision • Official and most official parallel cites

  9. CCH Citator • Gives citations both to own USTC series, and to parallel citation in other primary reporter • Again, directs researcher to first page of case • Beware – lists only those cases CCH editors believe have good precedential value. Thus, “helping you” eliminate irrelevant; just be aware.

  10. CCH Citator (cont’d) • Covers only income tax cases • CCH has another service for E&G and Excise • Gives no clue as to whether citing case followed, distinguished, explained, etc. • Does not give evaluations of the citing case

  11. RIA Citator • Lists all cases that have even mentioned cited case • Gives researcher much more detail, expedites research • Using symbols, gives researcher an evaluation of the citing case • Directs researcher to the page on which cited case is discussed

  12. RIA Citator (cont’d) • Evaluation symbols • c citing case court adversely commented on the reasoning …….. • e cited case is used favorably by the citing court • f the reasoning of the court in the cited case is followed b the later decision • K the cited and citing case principles are reconciled • n the cited case was noted in a dissenting opinion • Etc.

  13. CCH Citation Examples

  14. CCH – Fausner 55 TC 620 • Fausner, Donald W.ANNOTATED AT ... 2002FED ¶8570.175; ¶8590.25; ¶11,620.518; ¶13,603.137 • l TC--Dec. 30,606; 55 TC 620 • Whitaker, TC, Dec. 49,724(M), 67 TCM 2408, TC Memo. 1994-109 • Brinley, CA-5, 86-1 USTC ¶9247, 782 F2d 1326 • Singer Co., CtCls, 71-2 USTC ¶9685, 196 CtCls 90, 449 F2d 413 • Morrison, TC, Dec. 43,733(M), 53 TCM 251, TC Memo. 1987-112 (Etc.)

  15. CCH – Fausner 55 TC 620 (Cont’d) • Olsen, TC, Dec. 33,558(M), 34 TCM 1558, TC Memo. 1975-360 • Fausner, TC, Dec. 31,051(M), 30 TCM 1187, TC Memo. 1971-277 • Castillo, TC, Dec. 30,752(M), 30 TCM 354, TC Memo. 1971-87 • Boerner, TC, Dec. 30,701(M), 30 TCM 240, TC Memo. 1971-54 • Anderson, TC, Dec. 30,652, 55 TC 756 • Hitt, TC, Dec. 30,607, 55 TC 628 • Notice 97-24 , 1997-1 CB 409

  16. Notice 97-24 , 1997-1 CB 409 • Irrelevant. In regard to one of the other issues.

  17. Fausner, Dec. 30,051(M) • TC--Dec. 31,051(M); 30 TCM 1187; TC Memo. 1971-277 • Wilmoth, TC, Dec. 37,864(M), 41 TCM 1370, TC Memo. 1981-206 (Etc.)

  18. Fausner, CA-5 – (aff’g TC per curiam), 73-1 USTC ¶9180 • l CA-5--(aff'g TC per curiam), 73-1 USTC ¶9180; 472 F2d 561 • Coker, CA-2, 73-2 USTC ¶9757, 487 F2d 593 • Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo. 1981-735 • Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo. 1980-310 (Etc.)

  19. Fausner, SCt – (aff’g CA-5 per curiam), 73-2 USTC ¶9515 • l SCt--(aff'g CA-5 per curiam), 73-2 USTC ¶9515; 413 US 838; 93 SCt 820; Ct D 1967; 1974-2 CB 42 • Brewer, TC, Dec. 49,732(M), 67 TCM 2448, TC Memo. 1994-117 • Baker, TC, Dec. 49,032(M), 65 TCM 2612, TC Memo. 1993-205 • Griffin, Jr., TC, Dec. 48,111(M), 63 TCM 2582, TC Memo. 1992-186 • Williams, TC, Dec. 47,752(M), 62 TCM 1244, TC Memo. 1991-567 • Strohmaier, TC, Dec. 53,483, 113 TC 106 (Etc.)

  20. Fausner, SCt – (aff’g CA-5 per curiam), 73-2 USTC ¶9515 (Cont’d) • Crist, TC, Dec. 32,504(M), 33 TCM 326, TC Memo. 1974-67 • Anderson, TC, Dec. 32,118, 60 TC 834 • Romer, TC, Dec. 54,399(M), TC Memo. 2001-168, 82 TCM 132 • Rev. Rul. 75-380 ● CA-5--(aff'g TC per curiam), 73-1 USTC ¶9180; 472 F2d 561 • Coker, CA-2, 73-2 USTC ¶9757, 487 F2d 593 • Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo. 1981-735 • Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo. 1980-310

  21. Fausner, SCt – (aff’g CA-5 per curiam), 73-2 USTC ¶9515 (Cont’d) ●CA-5--(aff'g TC per curiam), 73-1 USTC ¶9180; 472 F2d 561 • Coker, CA-2, 73-2 USTC ¶9757, 487 F2d 593 • Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo. 1981-735 • Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo. 1980-310 • DeVine, TC, Dec. 33,610(M), 35 TCM 23, TC Memo. 1976-8 • Bodzin, TC, Dec. 32,115, 60 TC 820 • Bradley, TC, Dec. 32,061(M), 32 TCM 793, TC Memo. 1973-163 ●l TC--Dec. 31,051(M); 30 TCM 1187; TC Memo. 1971-277

  22. Remember …….. … the last word

  23. Questions?

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